I think maybe you’re slightly overthinking it. An asset is anything whose value 
you want to track.

If you’re running a business, then you have to get more specific, but in that 
case you should probably ask your accountant.

I do like the definition given here: 
https://accountingo.org/financial/statements/difference-between-assets-and-expenses/

“Asset is a resource available to a business that gives it some form of 
economic benefit in the future.”

Brandon

> On Mar 30, 2021, at 11:21 AM, Dániel Fancsali <[email protected]> wrote:
> 
> Good afternoon,
> 
> I (think I) do understand the textbook definition of the above, but I find 
> myself in doubt in many cases around how I would model a certain transaction.
> 
> On the face of it, it is very simple: if I spend $100 painting my room, 
> that's clearly an expense. Buying a car is clearly turning one asset 
> (cash/bank balance) into another one (the car itself).
> 
> But then, fitting new wheels to the car is an expense, but then it is also 
> making the car worth more, so at the same time there's an appreciation 
> involved. (Or is the set of wheels another asset, that happens to be fitted 
> to the car "temporarily").
> 
> Also, let's think buying furniture: it's an asset, as I either use it 
> long-term or perhaps sell it, when I move, and need different ones for the 
> new house. But it can be also seen as an expense relating to me living in my 
> current accommodation. (Similar to utilities.)
> 
> First I thought, the deciding factor might be, whether I can (or whether I 
> expect) the thing to be re-sold.  But as the above examples show, it's not 
> always as clear cut in advance. I might sell it, I might keep on using it, or 
> might sell it as part of another asset (the flat or the car).
> 
> So, I'd be really curious, how others see this, and how they keep their books 
> manageable.
> 
> Let me know your thoughts.
> 
> Regards,
> Daniel
> 
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